Value Added Tax Position and Tax Burden in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F12%3A50000668" target="_blank" >RIV/62690094:18450/12:50000668 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Value Added Tax Position and Tax Burden in the Czech Republic
Original language description
Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. Indirect taxes have different persons as payer andtaxpayer that means one person is burdened by the tax (taxpayer), while the other person is paying this tax to the Tax Office. This article deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Communication and management in technological innovation and academic globalization (COMATIA 2012)
ISBN
978-1-61804-138-8
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
168-173
Publisher name
World scientific and engineering academy and society
Place of publication
Athens
Event location
Paris, France
Event date
Dec 2, 2012
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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